Umthetho Audit. Yini lena

umsebenzi Audit kuyinto isilawuli zangaphandle wezimali ka izinhlangano yebhizinisi ezikhethekile izikhulu ogunyaziwe elimelela uMbuso noma inkampani ezimele ezingekho ngaphansi kukahulumeni. UMthetho "On umsebenzi audit" akukuniki incazelo ecacile leli qiniso, kodwa akusho inciphe ukubaluleka kuzona umsebenzi ibhizinisi. Isikhathi esining impela uhulumeni ehloliwe izitatimende zezimali buhlobene eduze ne ukuhlolwa, athwala mabhuku. Kodwa neze musa esikhundleni nomunye.

UMthetho Federal "On umsebenzi audit" ulawula uhlu izinto okufanele kwakudingeka alandele inqubo ukubalwa kwezimali. Lezi zihlanganisa i-Open Society ngaleso sikhathi, izinhlangano ekubhekaneni lokushushumbisa izibambiso izikhungo ezinikeza ukubolekisa, izinkampani zomshwalense kanye wezinkampane zomphakathi, izimali zempesheni yangasese (ISiphakamiso 5 zoMthetho Federal). Uma lezi izinto usebenzise izimali isabelomali nezinkontileka zikahulumeni noma ukusebenza impahla yomphakathi, ngaso sonke isikhathi kufanele ihlolwe yi-Accounting Chamber.

Sakhiwo umsebenzi kwezitho, olawula imisebenzi kuhlaziywe eRussia:

1. Ministry of Finance, nomzimba ophakeme, okuhlose Ukudidiyela imisebenzi audit esimweni, enika amafemu audit kanye bamabhuku njengelungelo lokwenza izenzo kulolu hlobo umsebenzi kwezohwebo. Imisebenzi esemqoka umzimba zihlanganisa:

- kwenqubomgomo maqondana nemisebenzi audit, ukusungulwa kanye nokwenziwa ngcono kwe-zokulawula nohlaka olubhekele;

- ukugcina irejista izinhlangano kanye nabantu nge ilungelo ukuqhuba olwabacwaningi abazimele;

- ukuhlaziywa kwenkululeko services audit eRussia nakwamanye umzimba ogunyaziwe imahhala ukucela imibhalo ehlukahlukene ukwenza le misebenzi ..

2. Inhlangano Indawo yokuhlala oziphekelayo elawula of mabhuku iyinhlangano engenzi nzuzo ifakwe ku-Register State kanye ukuhlanganisa inani elithile labantu futhi izinhlangano ezingokomthetho. Amalungu inhlangano bamabhuku ukunquma izindinganiso ukusebenza mabhuku, nokuziphatha kwabo emsebenzini, nokuziphendulela, iqhaza ibandulo labaSebenzi mabhuku, babanike amathuba ukuze ngiyoqeqeshwa ngokwengeziwe nokunye.

3. kuhlaziywe inhlangano isakhiwo commercial, kufakwe ubulungu omunye self-elawula izinhlangano bamabhuku. On kuhlaziywe umthetho ulunika ilungelo acwaninge futhi ukukhipha umbono kwamabhuku. isiqondiso State imisebenzi audit akuvimbeli ukuhambisana izimfihlo kuhlaziywe uma lungenayo akuphikisani nemithetho imithetho ekhona.

Ekugcineni, mabhuku yangasese - umuntu kungenziwa bazibandakanya emsebenzini owodwa owenziwe kuhlaziywe kuhambisana zonke iziqondiso kanye nezimiso kudingeka ngokomthetho phezu kuhlaziywe, kanye nemithetho yangaphakathi yenhlangano enemitheshwana of mabhuku, okuyinto yakhiwa.